What's so special about bullets?
They do work after they are fired.
Okay, Saugat, you're clearly not the sharpest tool in the shed. The joke is playing on the fact that once a bullet is fired, it's done its job, right? Well, the punchline adds a little twist, suggesting that being fired is when a bullet starts working. See, it's funny because we don't usually think of bullets "working" after they leave a gun, it's their job to move and do damage after being fired.